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Title: Ley de Impuesto a la Renta - Art. 31 N°5
Description: Para la determinación de la renta líquida, el artículo 31 N°5 de la Ley de la Renta permite al contribuyente deducir de su renta bruta, por concepto de gasto necesario, una cuota anual de depreciación por los bienes físicos del activo inmovilizado, no pudiendo aplicarse dicha depreciación sobre los bienes intangibles.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Renta
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